人工成本变动的项目投资回收期实证分析  

The Positive Analysis of Pay-Back Period Based on the Changes in Labor Cost

作　　者：张乃明[1] 莫易敏[1] 邹蔚[2] 黄丰[1] 

机构地区：[1]武汉理工大学,湖北武汉430070 [2]江汉大学,湖北武汉430056

出　　处：《机械制造与自动化》2009年第6期68-70,共3页Machine Building & Automation

摘　　要：人工成本是企业成本费用的重要组成部分,对企业总成本的影响举足轻重。近年来,我国人工成本总体水平的不断提高,人工成本成为企业投资与否的重要因素。采用投资回收期法,研究在人工成本增长到何种情况下,企业应该选择进行新项目的投资,对企业的投资决策具有重要的借鉴意义。Labor cost is an important component of the enterprise cost, which appears to have significant influence on enterprise cost. With the growth of labor cost in China, more and more enterprises become aware of the importance of labor cost. In this paper, peyback period method is used to study how the enterprises choose new invested projects with the growth of labor cost, which is of great significance in investment decision.

关 键 词：人工成本 投资回收期法 生产线 

分 类 号：TH-9[机械工程]